Exemption to value of new taxable services introduced by Finance (No. 2) Act,2004, which was received prior to 10-9-2004 - 018/04 - Service Tax

Exemption to value of new taxable services introduced by Finance (No. 2) Act, 2004, which was received prior to 10-9-2004

[Notification No. 18/2004-S.T., dated 10/9/2004]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts that portion of the value of taxable services which are defined in sub-clauses zzm, zzn, zzo, zzq, zzr, zzs, zzt, zzu, zzv, zzw, zzx and zzy of clause 105 of section 65 of the said Act, from the whole of service tax leviable thereon under section 66 of the said Act, which is received by the service provider from the customer, exhibitor, client or any person, as the case may be, prior to the 10th day of September, 2004.